valor a novo

English translation: reinstatement value

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Explanation:(Accounting) The cost of replacing an asset, calculated by considering the cost of buying or producing the same item today; (Insurance) the cost of replacing an item of property w. a new one of the same type and quality.

VALUE AS NEW
No saite MEDAL.pt, apontado pela ilustre confreira como exemplo de uso, podemos ver a expressão: "SPECIFIED VALUE AS NEW."
É bom lembrar que:
"When beginning a sentence with a clause that starts with AS, one should take care that it is clear whether as is used to mean “BECAUSE” or “AT THE SAME TIME THAT.” The sentence "As they were leaving", I walked to the door may mean EITHER “I walked to the door BECAUSE they were leaving” or “I walked to the door AT THE SAMES TIME THAT they were leaving.” (gr. nosso).
A pal. "as" pode assumir as funções de preposição, ADVÉRBIO (To the same extent or degree; EQUALLY: The child sang as sweetly as a nightingale) e conjunção. No caso, é advérbio de modo (EQUALLY), pois:'Specified value as new"(=valor especificado COMO novo; igual ao novo; valor de reposição; valor de mercado; valor de compra de produto novo).
Entre "value specified as new" e "value as new" há uma diferença de nota, pois de função. Na primeira frase, a pal. 'value' é substantivo modificado pelo adjetivo ( partiple used adjectively; past participle/ participial) 'specified'; na segunda,
verbo (imperativo; infinitivo sem 'to').
Tais exemplos, com a intenção de justificar um definilção dada, são, na verdade, contraexemplos. Contrariam o que se quer demonstrar.